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JOSCO BULLION TRADERS PVT LTD vs. THE COMMISSIONER STATE GOODS AND SERVICES TAX DEPARTMENT, THIRUVANANTHAPURAM, THE JOINT COMMISSIONER STATE GOODS AND SERVICES TAX DEPARTMENT, THIRUVANANTHAPURAM, DEPUT COMMISSIONER-INTELLIGENCE STATE GOODS AND SERVICES TAX DEPARTMENT, ERNAKULAM, STATE TAX OFFICER, EDAPALLY, STATE TAX OFFICER STATE GOODS AND SERVICES TAX DEPARTEMENT, KARUKUTTY AND Q MAX ASSARY HALLMARKS
(Kerala High Court)

Hon'ble Judges:

A.K.JAYASANKARAN NAMBIAR
Pet. Counsel
G.mini
P.j.anilkumar
P.s.sree Prasad
Res. Counsel
C.e.unnikrishnan
S.anil Kumar
Saju.k.perutty

Petitioner / Applicant

JOSCO BULLION TRADERS PVT LTD
Respondent THE COMMISSIONER STATE GOODS AND SERVICES TAX DEPARTMENT, THIRUVANANTHAPURAM, THE JOINT COMMISSIONER STATE GOODS AND SERVICES TAX DEPARTMENT, THIRUVANANTHAPURAM, DEPUT COMMISSIONER-INTELLIGENCE STATE GOODS AND SERVICES TAX DEPARTMENT, ERNAKULAM, STATE TAX OFFICER, EDAPALLY, STATE TAX OFFICER STATE GOODS AND SERVICES TAX DEPARTEMENT, KARUKUTTY AND Q MAX ASSARY HALLMARKS
Court Kerala High Court
State

Kerala

Date Apr 9, 2019
Order No.

W. P(C). No. 18370 OF 2018

Citation

2019(4) TAXREPLY 2168
Original Order
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ORDER

As both these writ petitions involve a common issue, they are taken up together for consideration and disposed by this common judgment. For the sake of convenience, the reference to facts and exhibits is from W. P. (C). No. 18370/2018. 2. The petitioners in both the writ petitions are sister concerns engaged in the trade of gold jewellery under the brand name “Josco”. It is not in dispute that the petitioners are registered dealers under the State Goods and Services Tax Act, 2017 [hereinafter referred to as the “SGST Act”]. The issue involved in these writ petitions arises pursuant to an entrustment of gold jewellery by the petitioners with the 6th respondent – Q Max Assay & Hallmarks, a partnership firm engaged in the service of hallmarking of gold jewellery for various customers. It would appear that the petitioners had entrusted gold jewellery [14538. 40 gms + 5348 gms] with the 6th respondent....

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